South Australian Current Acts South Australian Current Acts (1) The Commissioner
may, at any time, appoint a person—
(a) to
examine, either generally or in a particular case, the accounts and records
kept under this Division by an agent; and
(b) to
examine, either generally or in a particular case, the audit program, working
papers and other documents used or prepared by an auditor in the course of
auditing the trust accounts of an agent; and
(c) to
confer with an auditor in relation to audits of the trust accounts of an
agent.
(2) An examiner may,
and must if required by the Commissioner to do so, provide the Commissioner
with a confidential report as to the state of any accounts or records subject
to examination by the examiner.
(3) The Commissioner
must, as soon as practicable, cause a copy of a report provided by an examiner
to be given or sent by post to the agent.
(4) In this
section—
"agent" includes a former agent.